depreciation or amortization 中文意思是什麼

depreciation or amortization 解釋
分期償付、分攤
  • depreciation : n. 1. 減價,貶值。2. 折舊;【機械工程】損耗。3. 藐視,輕視。
  • or : or2,〈古、詩〉在…之前,比…更早〈普通用or ever, or e'er〉。n. 【徽章】黑金色,黑色。
  • amortization : n. 1. 【法律】不動產的讓渡[捐贈]。2. 分期償還,攤提(資產等)。
  1. Although not a cash cost, depreciation or amortization is typically included in the calculation of eva as an economic cost for the use of the asset during the period

    雖然折舊或攤銷不是現金的支出,但它在eva的計算中是一種在某一時期內使用某資產的典型的經濟成本。
  2. Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

    第十六條資產減值損失確認后,減值資產的折舊或者攤銷費用應當在未來期間作相應調整,以使該資產在剩餘使用壽命內,系統地分攤調整后的資產賬面價值(扣除預計凈殘值) 。
  3. Statement 154 requires that a change in method of depreciation, amortization, or depletion for long - lived, nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle

    第154號公告要求,折舊方法,分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。
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